N.Y. Tax Law § 186-G — Wireless communications surcharge authorized

§ 186-g. Wireless communications surcharge authorized. 1. Definitions.\nAs used in this section, where not otherwise specifically defined and\nunless a different meaning is clearly required, all of the definitions\nof section one hundred eighty-six-f of this article shall apply to the\nsurcharges authorized by this section.\n 2. Imposition of surcharge. (a) Notwithstanding any other provision of\nlaw to the contrary, and in addition to any other tax or fee imposed by\nthis chapter or any other law, a city having a population of a million\nor more, and a county, other than a county wholly within such a city,\nacting through its local legislative body, is hereby authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing a surcharge within the territorial limits of such city or\ncounty to take effect on or after December first, two thousand seventeen\nthat shall include both (i) wireless communications service, as\ndescribed in paragraph (b) of this subdivision; and (ii) prepaid\nwireless communications service, as described in paragraph (c) of this\nsubdivision.\n * (b) Such surcharge on wireless communications service provided to a\nwireless communications customer with a place of primary use in a city\nor county authorized to impose the surcharge by this subdivision shall\nbe imposed at the rate of thirty cents per month on each wireless\ncommunications device in service during any part of the month; provided,\nhowever, that the county of Broome may impose an additional surcharge at\nthe rate of one dollar and ten cents per month; provided, however, that\nthe county of Madison may impose an additional surcharge at the rate of\nsixty-five cents per month; provided however, that the county of Tioga\nmay impose an additional surcharge at the rate of one dollar per month.\nThe surcharge must be reflected and made payable on bills rendered to\nthe wireless communications customer for wireless communications\nservice.\n * NB Effective until November 3, 2031\n * (b) Such surcharge on wireless communications service provided to a\nwireless communications customer with a place of primary use in a city\nor county authorized to impose the surcharge by this subdivision shall\nbe imposed at the rate of thirty cents per month on each wireless\ncommunications device in service during any part of the month; provided,\nhowever, that the county of Broome may impose an additional surcharge at\nthe rate of one dollar and ten cents per month; provided, however, that\nthe county of Madison may impose an additional surcharge at the rate of\nsixty-five cents per month. The surcharge must be reflected and made\npayable on bills rendered to the wireless communications customer for\nwireless communications service.\n * NB Effective November 3, 2031 until July 27, 2029\n * (b) Such surcharge on wireless communications service provided to a\nwireless communications customer with a place of primary use in a city\nor county authorized to impose the surcharge by this subdivision shall\nbe imposed at the rate of thirty cents per month on each wireless\ncommunications device in service during any part of the month; provided,\nhowever, that the county of Madison may impose an additional surcharge\nat the rate of sixty-five cents per month; provided, however, that the\ncounty of Tioga may impose an additional surcharge at the rate of one\ndollar per month. The surcharge must be reflected and made payable on\nbills rendered to the wireless communications customer for wireless\ncommunications service.\n * NB Effective July 27, 2029 until December 20, 2029\n * (b) Such surcharge on wireless communications service provided to a\nwireless communications customer with a place of primary use in a city\nor county authorized to impose the surcharge by this subdivision shall\nbe imposed at the rate of thirty cents per month on each wireless\ncommunications device in service during any part of the month; provided,\nhowever, that the county of Tioga may impose an additional surcharge at\nthe rate of one dollar per month. The surcharge must be reflected and\nmade payable on bills rendered to the wireless communications customer\nfor wireless communications service.\n * NB Effective December 20, 2029\n * (c) Such surcharge on the retail sale of each prepaid wireless\ncommunications service, whether or not any tangible personal property is\nsold therewith, shall be imposed at the rate of thirty cents per retail\nsale within a city or county authorized to impose the surcharge by this\nsubdivision; provided, however, that the county of Broome may impose an\nadditional surcharge at the rate of one dollar and ten cents per retail\nsale; provided, however, that the county of Madison may impose an\nadditional surcharge at the rate of sixty-five cents per retail sale;\nprovided, however, that the county of Tioga may impose an additional\nsurcharge at the rate of one dollar per retail sale. A sale of a prepaid\nwireless communications service occurs in such city or county if the\nsale takes place at a seller's business location in such city or county.\nIf the sale does not take place at the seller's place of business, it\nshall be conclusively determined to take place at the purchaser's\nshipping address in such city or county or, if there is no item shipped,\nat the purchaser's billing address in such city or county, or, if the\nseller does not have that address, at such address that reasonably\nreflects the customer's location at the time of the sale of the prepaid\nwireless communications service.\n * NB Effective until November 3, 2031\n * (c) Such surcharge on the retail sale of each prepaid wireless\ncommunications service, whether or not any tangible personal property is\nsold therewith, shall be imposed at the rate of thirty cents per retail\nsale within a city or county authorized to impose the surcharge by this\nsubdivision; provided, however, that the county of Broome may impose an\nadditional surcharge at the rate of one dollar and ten cents per retail\nsale; provided, however, that the county of Madison may impose an\nadditional surcharge at the rate of sixty-five cents per retail sale. A\nsale of a prepaid wireless communications service occurs in such city or\ncounty if the sale takes place at a seller's business location in such\ncity or county. If the sale does not take place at the seller's place of\nbusiness, it shall be conclusively determined to take place at the\npurchaser's shipping address in such city or county or, if there is no\nitem shipped, at the purchaser's billing address in such city or county,\nor, if the seller does not have that address, at such address that\nreasonably reflects the customer's location at the time of the sale of\nthe prepaid wireless communications service.\n * NB Effective November 3, 2031 until July 27, 2029\n * (c) Such surcharge on the retail sale of each prepaid wireless\ncommunications service, whether or not any tangible personal property is\nsold therewith, shall be imposed at the rate of thirty cents per retail\nsale within a city or county authorized to impose the surcharge by this\nsubdivision; provided, however, that the county of Madison may impose an\nadditional surcharge at the rate of sixty-five cents per retail sale;\nprovided, however, that the county of Tioga may impose an additional\nsurcharge at the rate of one dollar per retail sale. A sale of a prepaid\nwireless communications service occurs in such city or county if the\nsale takes place at a seller's business location in such city or county.\nIf the sale does not take place at the seller's place of business, it\nshall be conclusively determined to take place at the purchaser's\nshipping address in such city or county or, if there is no item shipped,\nat the purchaser's billing address in such city or county, or, if the\nseller does not have that address, at such address that reasonably\nreflects the customer's location at the time of the sale of the prepaid\nwireless communications service.\n * NB Effective July 27, 2029 until December 20, 2029\n * (c) Such surcharge on the retail sale of each prepaid wireless\ncommunications service, whether or not any tangible personal property is\nsold therewith, shall be imposed at the rate of thirty cents per retail\nsale within a city or county authorized to impose the surcharge by this\nsubdivision; provided, however, that the county of Tioga may impose an\nadditional surcharge at the rate of one dollar per retail sale. A sale\nof a prepaid wireless communications service occurs in such city or\ncounty if the sale takes place at a seller's business location in such\ncity or county. If the sale does not take place at the seller's place of\nbusiness, it shall be conclusively determined to take place at the\npurchaser's shipping address in such city or county or, if there is no\nitem shipped, at the purchaser's billing address in such city or county,\nor, if the seller does not have that address, at such address that\nreasonably reflects the customer's location at the time of the sale of\nthe prepaid wireless communications service.\n * NB Effective December 20, 2029\n * (d) In addition to the surcharge on wireless communications service\nauthorized to be imposed under paragraph (b) of this subdivision and the\nsurcharge on the retail sale of each prepaid wireless communications\nservice authorized to be imposed under paragraph (c) of this\nsubdivision, the county of Albany may impose an additional surcharge at\nthe rate of: (i) ninety-five cents per month for surcharges authorized\nunder paragraph (b) of this subdivision; and (ii) ninety-five cents per\nretail sale for surcharges authorized under paragraph (c) of this\nsubdivision.\n * NB Repealed June 30, 2032\n 3. Any such local law, ordinance or resolution adopted pursuant to\nthis section shall state the amount of the surcharges and the date on\nwhich both the wireless communications service supplier shall begin to\nadd such surcharge to the billings of its customers and the prepaid\nwireless communications seller shall begin to collect such surcharge\nfrom its customers. No such local law, ordinance or resolution shall be\neffective unless a certified copy of such law, ordinance or resolution\nis mailed by registered or certified mail to the commissioner in\naccordance with the provisions of subdivisions (d) and (e) of section\ntwelve hundred ten of this chapter.\n 4. Exemption. Lifeline consumers shall be exempt from the surcharges\nimposed by this section.\n 5. The surcharges must be reported and paid to the commissioner on a\nquarterly basis on or before the twentieth day of the month following\neach quarterly period ending on the last day of February, May, August\nand November, respectively. The payments must be accompanied by a return\nin the form and containing the information the commissioner may\nprescribe.\n 6. The surcharges must be added as a separate line item to bills\nfurnished by a wireless communications service supplier to its\ncustomers, or must be added as a separate line item to a sales slip,\ninvoice, receipt, or other statement of the price, if any, that is\nfurnished by a prepaid wireless communications seller to a purchaser,\nand must be identified as the "public safety communications surcharge".\n 7. Each wireless communications service supplier and prepaid wireless\ncommunications seller is entitled to retain, as an administrative fee,\nan amount equal to three percent of its collections of the surcharges\nimposed under the authority of this section, provided that the supplier\nor seller files any required return and remits the surcharge due to the\ncommissioner on or before its due date.\n 8. Applicable provisions. (a) Except as otherwise provided in this\nsection, any surcharge imposed under the authority of this section shall\nbe administered and collected by the commissioner in a like manner as\nthe taxes imposed by articles twenty-eight and twenty-nine of this\nchapter. All the provisions of article twenty-eight and twenty-nine of\nthis chapter, including the provisions relating to definitions,\nexemptions, returns, personal liability for the tax, collection of tax\nfrom the customer, payment of tax, and the administration of the taxes\nimposed by such article, shall apply to the surcharges imposed under the\nauthority of this section so far as those provisions can be made\napplicable to the surcharges imposed under the authority of this\nsection, with such modifications as may be necessary in order to adapt\nthe language of those provisions to the surcharges imposed under the\nauthority of this section. Those provisions shall apply with the same\nforce and effect as if the language of those provisions had been set\nforth in full in this section, except to the extent that any of those\nprovisions is either inconsistent with a provision of this section or is\nnot relevant to the surcharge imposed under the authority of this\nsection. For purposes of this section, any reference in this chapter to\na tax or the taxes imposed by articles twenty-eight and twenty-nine of\nthis chapter shall be deemed also to refer to the surcharges imposed\nunder the authority of this section unless a different meaning is\nclearly required.\n (b) Notwithstanding the provisions of paragraph (a) of this\nsubdivision:\n (1) the exemptions provided for in section eleven hundred sixteen of\nthis chapter, other than the exemptions in paragraphs one, two and three\nof subdivision (a) of that section, shall not apply to the surcharges\nimposed under the authority of this section;\n (2) the credit provided in subdivision (f) of section eleven hundred\nthirty-seven of this chapter shall not apply to this section.\n 9. All surcharge monies remitted to the commissioner under this\nsection shall be expended only upon authorization of the legislative\nbody of a city or county that imposes the surcharges pursuant to the\nauthority of subdivision two of this section, and only for payment of\nsystem costs, eligible wireless 911 service costs, or other costs\nassociated with the administration, design, installation, construction,\noperation, or maintenance of public safety communications networks or a\nsystem to provide enhanced wireless 911 service serving such city or\ncounty, including, but not limited to, hardware, software, consultants,\nfinancing and other acquisition costs. Such city or county shall\nseparately account for and keep adequate books and records of the amount\nand object or purpose of all expenditures of all such monies. If, at the\nend of any fiscal year, the total amount of all such monies exceeds the\namount necessary for payment of the above mentioned costs in such fiscal\nyear, such excess shall be reserved and carried over for the payment of\nthose costs in the following fiscal year.\n